{"id":954,"date":"2020-04-01T17:28:09","date_gmt":"2020-04-01T20:28:09","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/medida-provisoria-no-932-dou-i-31-03-2020\/"},"modified":"2026-09-29T19:25:02","modified_gmt":"2026-09-29T22:25:02","slug":"medida-provisoria-no-932-dou-i-31-03-2020","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/medida-provisoria-no-932-dou-i-31-03-2020\/","title":{"rendered":"MEDIDA PROVIS\u00d3RIA N\u00ba 932 \u2013 DOU I 31\/03\/2020"},"content":{"rendered":"

Foi publicada na edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 31\/03\/2020 a Medida Provis\u00f3ria n\u00ba 932 determinando que, de 1\u00ba de abril a 30 de junho de 2020, ser\u00e3o reduzidas em 50% as al\u00edquotas das contribui\u00e7\u00f5es devidas ao “Sistema S”. <\/p>\n

Abaixo, elaboramos um quadro destacando as al\u00edquotas das citadas Contribui\u00e7\u00f5es, incluindo aquelas cujos percentuais ser\u00e3o mantidos no citado per\u00edodo:<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
Contribui\u00e7\u00e3o<\/strong><\/td>\nAl\u00edquotas anteriores<\/strong><\/td>\nAl\u00edquotas v\u00e1lidas at\u00e9 30\/06\/2020<\/strong><\/td>\n<\/tr>\n
Sescoop (Servi\u00e7o Nacional de Aprendizagem do Cooperativismo)<\/td>\n 2,5%<\/td>\n1,25%<\/td>\n<\/tr>\n
SESI \/ SESC \/ SEST<\/td>\n1,5%<\/td>\n0,75%<\/td>\n<\/tr>\n
SENAC \/ SENAI \/ SENAT<\/td>\n1%<\/td>\n0,5%<\/td>\n<\/tr>\n
SENAR  (Servi\u00e7o Nacional de Aprendizagem Rural)<\/td>\na) 2,5% (folha de pagamento)<\/p>\n

b) 0,25% (produtor rural pessoa jur\u00eddica e agroind\u00fastria); e<\/p>\n

c) 0,20% (produtor rural pessoa f\u00edsica e segurado especial)<\/td>\n

a) 1,25% (folha de pagamento)<\/p>\n

b) 0,125% (produtor rural pessoa jur\u00eddica e agroind\u00fastria); e<\/p>\n

c) 0,10% (produtor rural pessoa f\u00edsica e segurado especial)<\/td>\n<\/tr>\n

SEBRAE<\/td>\n0,3% a 0,6%<\/td>\nN\u00e3o alterado<\/td>\n<\/tr>\n
INCRA<\/td>\n0,2%<\/td>\nN\u00e3o alterado<\/td>\n<\/tr>\n
Sal\u00e1rio Educa\u00e7\u00e3o<\/td>\n2,5%<\/td>\nN\u00e3o alterado<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

O escrit\u00f3rio Honda, Teixeira, Ara\u00fajo, Rocha Advogados mant\u00e9m sua equipe de advogados \u00e0 disposi\u00e7\u00e3o para o esclarecimento deste e de outros temas tribut\u00e1rios que possam ser do seu interesse.<\/p>\n

Segue a \u00edntegra da norma (http:\/\/www.in.gov.br\/en\/web\/dou\/-\/medida-provisoria-n-932-de-31-de-marco-de-2020-250477890<\/a>)<\/p>\n

MEDIDA PROVIS\u00d3RIA N\u00ba 932, DE 31 DE MAR\u00c7O DE 2020<\/strong><\/p>\n

Altera as al\u00edquotas de contribui\u00e7\u00e3o aos servi\u00e7os sociais aut\u00f4nomos que especifica e d\u00e1 outras provid\u00eancias.<\/p>\n

O PRESIDENTE DA REP\u00daBLICA, no uso da atribui\u00e7\u00e3o que lhe confere o art. 62 da Constitui\u00e7\u00e3o, adota a seguinte Medida Provis\u00f3ria, com for\u00e7a de lei:<\/p>\n

Art. 1\u00ba Excepcionalmente, at\u00e9 30 de junho de 2020, ficam reduzidas as al\u00edquotas das contribui\u00e7\u00f5es aos servi\u00e7os sociais aut\u00f4nomos para os seguintes percentuais:<\/p>\n

I – Servi\u00e7o Nacional de Aprendizagem do Cooperativismo – Sescoop – um inteiro e vinte e cinco cent\u00e9simos por cento;<\/p>\n

II – Servi\u00e7o Social da Ind\u00fastria – Sesi, Servi\u00e7o Social do Com\u00e9rcio – Sesc e Servi\u00e7o Social do Transporte – Sest – setenta e cinco cent\u00e9simos por cento;<\/p>\n

III – Servi\u00e7o Nacional de Aprendizagem Comercial – Senac, Servi\u00e7o Nacional de Aprendizagem Industrial – Senai e Servi\u00e7o Nacional de Aprendizagem do Transporte – Senat – cinco d\u00e9cimos por cento;<\/p>\n

IV – Servi\u00e7o Nacional de Aprendizagem Rural – Senar:<\/p>\n

    \n
  1. a) um inteiro e vinte e cinco cent\u00e9simos por cento da contribui\u00e7\u00e3o incidente sobre a folha de pagamento;<\/li>\n
  2. b) cento e vinte e cinco mil\u00e9simos por cento da contribui\u00e7\u00e3o incidente sobre a receita da comercializa\u00e7\u00e3o da produ\u00e7\u00e3o rural devida pelo produtor rural pessoa jur\u00eddica e pela agroind\u00fastria; e<\/li>\n
  3. c) dez cent\u00e9simos por cento da contribui\u00e7\u00e3o incidente sobre a receita da comercializa\u00e7\u00e3o da produ\u00e7\u00e3o rural devida pelo produtor rural pessoa f\u00edsica e segurado especial.<\/li>\n<\/ol>\n

    Par\u00e1grafo \u00fanico. Durante o prazo de que trata o caput, a retribui\u00e7\u00e3o de que trata o<\/p>\n

      \n
    • 1\u00ba do art. 3\u00ba da Lei n\u00ba 11.457, de 16 de mar\u00e7o de 2007, ser\u00e1 de sete por cento para os seguintes benefici\u00e1rios:<\/li>\n<\/ul>\n

      I – Sesi;<\/p>\n

      II – Senai;<\/p>\n

      III – Sesc;<\/p>\n

      IV – Senac;<\/p>\n

      V – Sest;<\/p>\n

      VI – Senat;<\/p>\n

      VII – Senar; e<\/p>\n

      VIII – Sescoop.<\/p>\n

      Art. 2\u00ba O Servi\u00e7o Brasileiro de Apoio \u00e0s Micro e Pequenas Empresas \u2013 Sebrae destinar\u00e1 ao Fundo de Aval \u00e0s Micro e Pequenas Empresas, no m\u00ednimo, cinquenta por cento do adicional de contribui\u00e7\u00e3o previsto no \u00a7 3\u00ba do art. 8\u00ba da Lei n\u00ba 8.029, de 12 de abril de 1990, que lhe for repassado nos termos do disposto no inciso I do \u00a7 4\u00ba do art. 8\u00ba da referida Lei, referente ao per\u00edodo de que trata o caput do art. 1\u00ba desta Medida Provis\u00f3ria.<\/p>\n

      Art. 3\u00ba Esta Medida Provis\u00f3ria entra em vigor em 1\u00ba de abril de 2020.<\/p>\n

      Bras\u00edlia, 31 de mar\u00e7o de 2020; 199\u00ba da Independ\u00eancia e 132\u00ba da Rep\u00fablica.<\/p>\n

      JAIR MESSIAS BOLSONARO<\/p>\n

      Paulo Guedes<\/p>\n","protected":false},"excerpt":{"rendered":"

      Foi publicada na edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 31\/03\/2020 a Medida […]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21,39,38],"tags":[],"class_list":["post-954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo","category-covid-19","category-imprensa"],"acf":[],"yoast_head":"\nMEDIDA PROVIS\u00d3RIA N\u00ba 932 \u2013 DOU I 31\/03\/2020 - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/medida-provisoria-no-932-dou-i-31-03-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MEDIDA PROVIS\u00d3RIA N\u00ba 932 \u2013 DOU I 31\/03\/2020 - 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